Michael McGrath (Cork South Central, Fianna Fail)
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64. To ask the Minister for Finance if, in order to qualify for the disabled drivers and disabled passengers scheme, it is a requirement that the pre-tax cost of adapting the vehicle must amount to at least 10% of its pre-tax cost; and if he will make a statement on the matter. [18990/15]

Michael Noonan (Limerick City, Fine Gael)
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As the Deputy is aware, the Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and VRT (up to a certain limit) on the purchase of an adapted car for transport of a person with specific severe and permanent physical disabilities, assistance with fuel costs, and an exemption from Motor Tax.

Prior to the enactment of the Finance Act 2014 it was a requirement of the Scheme that, in order for a passenger to qualify for the Scheme, the qualifying vehicle had to be specially constructed or adapted to take account fo the passenger's disablement, and that the cost of such adapted consist of not less than 10% of the value of the car excluding VAT and VRT.

Section 61 of the Finance Act 2014 amended Section 92 of the Finance Act 1989 to remove the 10% requirement. Accordingly, though a vehicle must still be specially constructed or adapted to qualify for the Scheme there is now no requirement that the adaptation must account for a certain percentage of the cost of the vehicle.

Michael McGrath (Cork South Central, Fianna Fail)
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65. To ask the Minister for Finance if, in order to qualify for the disabled drivers and disabled passengers scheme, a certain condition (details supplied) must be met. [18991/15]

Michael Noonan (Limerick City, Fine Gael)
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The legislation governing the Drivers and Passengers with Disabilities Scheme is contained in Section 92 of the Finance Act 1989 (as amended), Section 134(3) of the Finance Act 1992 (as amended) and the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (S.I. 353 of 1994).  Full details of the Scheme, including the legislative criteria which must be met, are set out in Information Leaflet VRT 7 which is available from the Revenue website www.revenue.ie.

I am advised by the Revenue Commissioners that Regulation 10(1)(a) of S.I. 353 of 1994 specifies that relief is restricted to a vehicle which has been specially constructed or adapted for use by the person with the disability.  Accordingly, if the vehicle in which the person with the disability will be transported does not need to be specially constructed or adapted the vehicle does not qualify under the scheme.

Any further information or assistance in relation to the details of the scheme is available from Revenue's Central Repayments Office in Monaghan, who may be contacted on 1890 60 60 61.